Donato, Igor Thierry SilvaElias, Wemilly Vitoria das Chagas Elias2024-09-132024-09-132024-08-15ELIAS, Wemilly Vitoria das Chagas Elias. A dependência do fundo de participações das trinta maiores cidades do estado do Rio Grande do Norte. Orientador: Igor Thierry Silva Donato. 2024. 32f. Monografia (Graduação) - Curso de Ciências Contábeis, Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2024.https://repositorio.ufrn.br/handle/123456789/60133The research in question will seek to analyze the social impact of the fiscal effort in the 30 largest municipalities in Rio Grande do Norte in the year 2023, the dependence of small municipalities on larger cities due to lack of collection effort, the lack of society's visibility on the importance of fundraising for improvements, its dependence on the FPM. Brazil is a country with 8.5 million km² and a population of 203 million according to the (IBGE) Brazilian Institute of Geography and Statistics, making it a very large country for management. An analysis was carried out of the FPM's participation in relation to the total budget revenues collected. It was possible to identify that the majority of municipalities have an average dependence on the FPM in the range between 21.81% and 42.09%, which represents a great dependence on intergovernmental transfers, which demonstrates a difference between the economies of the municipalities in this region of the State. It was possible to identify that the vast majority of the 30 municipalities analyzed have medium or high dependence, and only two cities with low dependence, with a considerable part coming from resources from intergovernmental transfers, with the main factor being the size of the municipality's population, its location whether capital or not), as well as its economic development.Contabilidade públicaFundo de Participação dos Municípios (FPM)Transferências intergovernamentaisDependência financeiraRio Grande do NortePublic accountingMunicipal Participation Fund (FPM)Intergovernmental transfersFinancial dependencebachelorThesisCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS